DIVEKO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIVEKO
Largest movements
- Cash +€89,891
up €89,891 (+325%), from €27,637 to €117,528
mainly Net result for the year (+€97,019) and Other debts (+€1,478)
- Receivables within one year +€6,620
up €6,620 (+51.2%), from €12,918 to €19,538
- Reserves +€97,019
up €97,019 (+264%), from €36,729 to €133,748
- Tax, wage and social debts -€1,494
down €1,494 (-53.8%), from €2,776 to €1,282
- Other debts +€1,478
up €1,478 (+146%), from €1,010 to €2,488
- Gross operating margin +€78,495
up €78,495 (+164%), from €47,778 to €126,274
- Taxes +€17,176
up €17,176 (+178%), from €9,653 to €26,829
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,468 | €139,921 | +€97,453 | +229% |
| Fixed assets | 21/28 | €1,004 | €610 | -€394 | -39.2% |
| Tangible fixed assets | 22/27 | €1,004 | €610 | -€394 | -39.2% |
| Furniture and vehicles | 24 | €1,004 | €610 | -€394 | -39.2% |
| Current assets | 29/58 | €41,464 | €139,311 | +€97,847 | +236% |
| Amounts receivable within one year | 40/41 | €12,918 | €19,538 | +€6,620 | +51.2% |
| Trade receivables | 40 | €12,918 | €19,538 | +€6,620 | +51.2% |
| Cash at bank and in hand | 54/58 | €27,637 | €117,528 | +€89,891 | +325% |
| Deferred charges and accrued income | 490/1 | €909 | €2,245 | +€1,336 | +147% |
| Total equity and liabilities | 10/49 | €42,468 | €139,921 | +€97,453 | +229% |
| Equity | 10/15 | €37,729 | €134,748 | +€97,019 | +257% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,729 | €133,748 | +€97,019 | +264% |
| Distributable reserves | 133 | €36,729 | €133,748 | +€97,019 | +264% |
| Amounts payable | 17/49 | €4,740 | €5,173 | +€434 | +9.2% |
| Amounts payable within one year | 42/48 | €4,740 | €5,072 | +€332 | +7.0% |
| Trade debts | 44 | €953 | €1,301 | +€348 | +36.5% |
| Suppliers | 440/4 | €953 | €1,301 | +€348 | +36.5% |
| Taxes, remuneration and social security | 45 | €2,776 | €1,282 | -€1,494 | -53.8% |
| Taxes | 450/3 | €2,776 | €1,282 | -€1,494 | -53.8% |
| Other amounts payable | 47/48 | €1,010 | €2,488 | +€1,478 | +146% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €394 | +€216 | +121% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €47,778 | €126,274 | +€78,495 | +164% |
| Operating profit (loss) | 9901 | €47,600 | €125,760 | +€78,159 | +164% |
| Financial charges | 65/66B | €1,219 | €1,912 | +€693 | +56.9% |
| Recurring financial charges | 65 | €1,219 | €1,912 | +€693 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €46,381 | €123,848 | +€77,466 | +167% |
| Income taxes | 67/77 | €9,653 | €26,829 | +€17,176 | +178% |
| Profit (loss) for the period | 9904 | €36,729 | €97,019 | +€60,290 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €36,729 | €97,019 | +€60,290 | +164% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.